(a) Where necessary, an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements and limitations contained in §§ 882.17 and 882.21. Such amended returns shall be on a form obtainable on request from the Tax Commissioner.
(b) Within three months from the final determination of any federal tax liability affecting the taxpayer’s municipal tax liability, such taxpayer shall make and file an amended municipal return showing income subject to the municipal tax, based upon such final determination of federal tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(Ord. 1455, passed 5-17-1967) Penalty, see § 880.99